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Timing is everything. This is a much-used phrase in today’s society and is often quoted in diverse subjects ranging from politics to sport. And tax, of course.

When marketing a flat, estate agents will often say that the seller also has a share in the freehold. In practice, however, that is rarely so.

Stamp duty land tax (SDLT), being a mechanically transactional tax by nature, should in theory be a relatively simple tax to understand and apply.

The net zero agenda is accelerating.

Many GB businesses exporting low value shipments of goods to the EU have found the procedures very tricky since the end of the transitional deal on 31 December 2020.

Amidst all the flurry of last minute Brexit negotiations and an 11th hour trade deal, it is easy to lose track of the main tax implications.

It will be a case of third time lucky when the new reverse charge rules for the construction industry are finally introduced on 1 March 2021.

On 24 December, negotiations to conclude the UK-EU Trade and Cooperation Agreement (TCA) ended.

The transitional period under the Withdrawal Agreement between the United Kingdom and the European Union has now expired.

With the increased public profile of environmental issues, particularly plastic pollution and climate change, tax has become an important policy lever in helping to drive behavioural change.